https://www.taxtmi.com/article/detailed?id=1843 Cenvat credit on service tax paid on advances is contingent on the service being an input service actually used by the manufacturer or service provider; receipt of an invoice alone under Rule 4(7) does not create entitlement. Section 89(1)(b) penalises availing credit without actual receipt or use of the taxable service, and statutory primacy principles mean rules cannot override this substantive statutory prohibition. en-us Tue, 07 Aug 2012 07:31:34 +0530 Tue, 07 Aug 2012 07:31:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1843 Cenvat credit on service tax paid on advances is contingent on the service being an input service actually used by the manufacturer or service provider; receipt of an invoice alone under Rule 4(7) does not create entitlement. Section 89(1)(b) penalises availing credit without actual receipt or use of the taxable service, and statutory primacy principles mean rules cannot override this substantive statutory prohibition. Articles Cenvat Credit Tue, 07 Aug 2012 07:31:34 +0530 https://www.taxtmi.com/article/detailed?id=1843